1998 (6) TMI 332

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..... ts. [Order per : S.S. Kang, Member (J)]. -  The appellant filed these two appeals against the two Order-in-Original passed by the Collector of Customs, Bombay. 2. Common facts and common issues are involved in these appeals, hence being taken up together. 3. The brief facts of the case are that appellant was holder of advance licence and on the basis of the advance licence the D .....

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..... lared as semi-finished bearings and the clearance was claimed under notification 116/88 at nil rate of duty. On examination the goods were found to be fully finished bearings. Samples were taken for testing. During investigation it was found that goods were got cleared after making a false endorsement on the bill of entry under the signature of group appraiser. 6. During investigation it was .....

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..... rted bearings. 8. After adjudication impugned order were passed. 9. Ld. Counsel for the appellant submits that goods now cleared under the valid import licence and after processing the finished goods were exported as per the conditions of the import licence. He submits that there is no evidence that the finished bearings were imported. He also submitted that certification issues by the .....

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..... ished form and thereafter these were exported.   14. The supporting manufacturer of the appellant admitted that only cleaning, greasing, checking the lubricationholes were undertaken by him. This facts is clear from the statement of Shri K.R. Baliga, Manager of supporting manufacturer. 15. At the time of applying for import licence the appellant mentioned that following processes .....

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..... Chartered Engineer and in this certificate, it was mentioned that the only process of cleaning with dry cloth, inspection of wall thickness, measuring of holes, greasing were carried out on the imported goods. 19. In view of above discussion, we find no infirmity in the findings in the impugned order that appellant made import of finished bearings and misdeclared these bearings as semi-fini .....

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